ACIM FINANCE: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
ACIM FINANCE
Largest movements
- Current investments +€70,000
up €70,000 (+87.5%), from €80,000 to €150,000
- Tangible fixed assets -€47,128
down €47,128 (-5.0%), from €939,757 to €892,629
of which Land and buildings: -€45,416
- Other debts +€66,374
up €66,374 (+21.3%), from €311,644 to €378,018
- Profit (loss) carried forward -€32,999
down €32,999 (-28.4%), from -€116,203 to -€149,202
- Reserves -€15,188
down €15,188 (-4.8%), from €316,779 to €301,592
of which Tax-exempt reserves: -€15,188
- Financial charges -€7,201
down €7,201 (-94.0%), from €7,664 to €463
- Other operating charges +€7,093
up €7,093 (+81.3%), from €8,721 to €15,814
- Financial income +€5,280
up €5,280 (+282%), from €1,874 to €7,154
- Gross operating margin -€3,419
down €3,419 (-48.7%), from €7,015 to €3,595
- Depreciation -€932
down €932 (-1.9%), from €49,409 to €48,477
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,049,678 | €1,062,602 | +€12,924 | +1.2% |
| Fixed assets | 21/28 | €940,929 | €893,802 | -€47,128 | -5.0% |
| Tangible fixed assets | 22/27 | €939,757 | €892,629 | -€47,128 | -5.0% |
| Land and buildings | 22 | €926,432 | €881,017 | -€45,416 | -4.9% |
| Plant, machinery and equipment | 23 | €5,683 | €5,671 | -€12 | -0.2% |
| Furniture and vehicles | 24 | €7,641 | €5,941 | -€1,700 | -22.2% |
| Financial fixed assets | 28 | €1,173 | €1,173 | = | 0.0% |
| Current assets | 29/58 | €108,749 | €168,800 | +€60,052 | +55.2% |
| Amounts receivable within one year | 40/41 | €562 | €912 | +€350 | +62.3% |
| Other amounts receivable | 41 | €562 | €912 | +€350 | +62.3% |
| Current investments | 50/53 | €80,000 | €150,000 | +€70,000 | +87.5% |
| Cash at bank and in hand | 54/58 | €27,572 | €17,259 | -€10,313 | -37.4% |
| Deferred charges and accrued income | 490/1 | €614 | €629 | +€15 | +2.4% |
| Total equity and liabilities | 10/49 | €1,049,678 | €1,062,602 | +€12,924 | +1.2% |
| Equity | 10/15 | €262,577 | €214,390 | -€48,187 | -18.4% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €316,779 | €301,592 | -€15,188 | -4.8% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €310,579 | €295,392 | -€15,188 | -4.9% |
| Profit (loss) carried forward | 14 | -€116,203 | -€149,202 | -€32,999 | -28.4% |
| Provisions and deferred taxes | 16 | €116,423 | €110,605 | -€5,818 | -5.0% |
| Deferred taxes | 168 | €116,423 | €110,605 | -€5,818 | -5.0% |
| Amounts payable | 17/49 | €670,678 | €737,607 | +€66,929 | +10.0% |
| Amounts payable after more than one year | 17 | €350,000 | €350,000 | = | 0.0% |
| Financial debts | 170/4 | €350,000 | €350,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €315,778 | €387,057 | +€71,279 | +22.6% |
| Trade debts | 44 | €2,034 | €9,039 | +€7,005 | +344% |
| Suppliers | 440/4 | €2,034 | €9,039 | +€7,005 | +344% |
| Taxes, remuneration and social security | 45 | €2,100 | - | -€2,100 | |
| Taxes | 450/3 | €2,100 | - | -€2,100 | |
| Other amounts payable | 47/48 | €311,644 | €378,018 | +€66,374 | +21.3% |
| Accrued charges and deferred income | 492/3 | €4,900 | €550 | -€4,350 | -88.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,409 | €48,477 | -€932 | -1.9% |
| Other operating charges | 640/8 | €8,721 | €15,814 | +€7,093 | +81.3% |
| Gross operating margin | 9900 | €7,015 | €3,595 | -€3,419 | -48.7% |
| Operating profit (loss) | 9901 | -€51,115 | -€60,696 | -€9,581 | -18.7% |
| Financial income | 75/76B | €1,874 | €7,154 | +€5,280 | +282% |
| Recurring financial income | 75 | €1,874 | €7,154 | +€5,280 | +282% |
| Financial charges | 65/66B | €7,664 | €463 | -€7,201 | -94.0% |
| Recurring financial charges | 65 | €7,664 | €463 | -€7,201 | -94.0% |
| Profit (loss) for the period before taxes | 9903 | -€56,905 | -€54,005 | +€2,900 | +5.1% |
| Transfer from deferred taxes | 780 | €5,818 | €5,818 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€51,087 | -€48,187 | +€2,900 | +5.7% |
| Transfer from tax-exempt reserves | 789 | €15,188 | €15,188 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€35,899 | -€32,999 | +€2,900 | +8.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.